30% ruling 2026: what really changed?

What matters about the 30% ruling in 2026?

If you look at the current Belastingdienst guidance for 2026, three points stand out: the regime is presented again as a 30% ruling with an annual cap, the salary thresholds have been indexed, and the option for partial foreign taxpayer status has effectively disappeared for new cases from tax year 2025 onward.

1. Core of the regime in 2026

If you work as an employee and meet the conditions, your employer may reimburse up to 30% of your salary including the reimbursement tax-free for extraterritorial costs.

2. Indexed amounts for 2026

• Standard salary threshold: more than EUR 48,013
• Under 30 with a qualifying master's degree: more than EUR 36,497
• Maximum tax-free reimbursement: EUR 78,600 per year
• The full cap is only reached at an annual salary of EUR 262,000 or more, assuming use for the whole year

Scientific researchers at designated institutions and doctors in specialist training are not subject to the salary threshold.

3. Conditions that still apply

• You must work as an employee.
• You must have been recruited from abroad.
• You must satisfy the 150-kilometre test: more than 16 of the 24 months before your first Dutch workday were spent living more than 150 kilometres from the Dutch border.
• You need a valid Belastingdienst decision.

4. What no longer fits 2026?

An explanation that still presents 2026 as a fixed 30/20/10 step-down system does not match the current Belastingdienst information. For 2026 the Belastingdienst again publishes the regime as 30% with an annual cap.

5. Partial foreign taxpayer status

From 1 January 2025, new cases can generally no longer opt for partial foreign taxpayer status in the tax return. Only employees who were already using the regime before 2024 can still rely on transitional rules through 2026.

Practical conclusion

In 2026 the real issues are the salary threshold, the annual cap, employer changes, and transitional rules. If your ruling is ending or you are changing jobs, have the numbers checked properly.